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李骁 · 2024年11月11日

为什么他自己的公司也需要披露?

NO.PZ2023021602000078

问题如下:

Adira Badawi, CFA, who owns a research and consulting company, is an independent board member of a leading cement manufacturer in a small local market. Because of Badawi's expertise in the cement industry, a foreign cement manufacturer looking to enter the local market has hired him to undertake a feasibility study. Under what circumstances can Badawi most likely undertake the assignment without violating the CFA Institute Code of Ethics and Standards of Professional Conduct?

选项:

A.He makes full disclosure to both companies.

B.He signs confidentiality agreements with both companies.

C.He receives written permission from the local company.

解释:

Making full and fair disclosure of all matters that could reasonably be expected to impair one's independence and objectivity or interfere with respective duties to one's clients is required by Standard VI(A)–Disclosure of Conflicts.

题中提到主人公owns a company,说明是他自己的公司,那也需要披露吗?

1 个答案

王暄_品职助教 · 2024年11月12日

“题中提到主人公owns a company,说明是他自己的公司,那也需要披露吗?”——是的,即使Badawi拥有的是他自己的公司,他也需要披露这一信息。因为关键在于他作为独立董事会成员的身份与他被外国公司聘请进行可行性研究之间可能存在的利益冲突。这种冲突可能会影响他的独立性和客观性,因此必须向所有相关方进行充分披露。